DETERMINATION OF THE ROOTS OF TAX AMNESTIES IN TURKEY: ANALYSIS WITH PROBIT MODEL

Tax amnesties; for economic, financial, social and political reasons, the state will give up some of the tax receivable. The general purpose of the government to give up the receivable is to ensure the transfer of the receivables to the treasury that will not be transferred to the treasury at all. The purpose of the study; the reasons for applying tax amnesties are theoretically and the reasons for economic reasons and political reasons are more effective in determining tax amnesty, Probit analysis was made. Besides, the frequent removal of tax amnesties as a short-term solution in recent years also reveals the necessity of the study and the necessity of making it